Parent Co. owns 90% of the outstanding shares of Sub Inc. During 2019. Parent sold merchandise costing $100,000 to Sub for $200,000. At December 31, 2019, 50% of this merchandise remains in Sub's inventory. Assuming a 40% tax rate. What is the total amount of adjustment necessary to consolidated cost of goods sold for unrealized profits in ending inventory at December 31, 2019? Multiple Choice C ) Increase of $50,000 Decrease of $30,000 Decrease of $50,000